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 Chapter 02:  Filing Instructions for Form G-440, Report Specifications Sheet
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          Labor Employer Reporting Instructions (LERI)
          Part V - Reports of Creditable Service and Compensation
          Chapter 02:  Filing Instructions for Form G-440, Report Specifications Sheet
 Topics
    

      
              Part I - Prerequisite Knowledge for Labor Employer Reporting
          Part II - Establishment of Employee Records
          Part III - Principles of Service and Compensation
          Part IV - Particular Types of Compensation Payments
          Part V - Reports of Creditable Service and Compensation
                                Chapter 01:  General Information about Types of Reporting Media
          Chapter 02:  Filing Instructions for Form G-440, Report Specifications Sheet
          Chapter 03: Filing Instructions for BA-3, Annual Report of Creditable Compensation
          Chapter 04: Filing Instructions for BA-4, Report of Service and Compensation Adjustment
          Chapter 05: Filing Instructions for BA-6a, Form BA-6 Address Report
          Chapter 06:  Filing Instructions for Form BA-9, Report of Separation Allowance and Severance Pay
          Chapter 07: Filing Instructions for Form BA-11, Report of Gross Earnings
          Chapter 08: Filing Instructions for Form BA-15, Report of Stock Options and Other Payments
          Chapter 09:  Time Limitations for Adjustment Reports
          Chapter 10: Records Retention Requirement
          Part VI - Reports Related to Service and Compensation
          Part VII - Additional Communications about Service and Compensation Reports
          Part VIII - Employer Reporting System (ERS) Internet User Instructions
          Appendices Chapter 02:  Filing Instructions for Form G-440, Report Specifications Sheet
							 
							
							
            pdf iconLERI-Part V_CH 2 (45.88 KB)
      
            **Purpose of Form G-440**

Every report completed using paper, cartridge, CD-ROM or disk media, must be accompanied by a completed and signed Form G-440, *Report Specifications Sheet*. If you file by Secure E-mail or FTP, you can fax the Form G-440 to the RRB. Reports filed on via Internet/ERS, do not require Form G-440.

Form G-440 is used for the following purposes:

To verify receipt of the annual report;
	To identify the type of report that has been filed; and
	To certify that the data furnished is correct.If you have no compensated employees to report for the prior calendar year, complete only the appropriate items on the Form G-440.

**Completion of Form G-440**

Proper completion of Form G-440 is vital to the correct processing of the report. The correct entry of assigned employer BA numbers for all subsidiaries included in the report will prevent the subsidiaries report from being considered delinquent. Therefore, it is necessary to list all BA numbers for all employers included on automated media reports.

When you check the box for an Annual or Adjustment report in item 10, check all the related boxes to indicate the type of compensation and information included on the report (i.e. Sick Pay, Employee Addresses, etc.).

Employers using a cartridge should make sure:

The cartridge number is entered in the appropriate item;
	The corresponding cartridge is labeled;
	The cartridge has a standard IBM format header label; and
	The report includes a "grand total" record.**Recapitulation Sheet**

On the reverse side of Form G-440 is the Recapitulation Sheet used for entry of report totals. The compensation totals are used to verify that the report processed correctly. The report totals must be completed for paper and diskette reports. If your automated media report includes report totals, you are not required to also provide that information on the Recapitulation Sheet. Although not required, you may wish to complete this section for all reports as an added check. The Sub-total Record and Grand Total Record formats are in the Appendix I.

**Recapitulation Sheet Entries**

Be sure to complete the following entries on the Recapitulation Sheet.

**1.**
			**Check Only One Box**
			Check the box that corresponds with the form that you are submitting. (BA-3, BA-4)**2.**
			**Page __ of __**
			Enter the page number of the report you are recapping. The maximum number of report pages for a recapitulation sheet is 15. If more than 15 pages are being recapped, use more than one recap sheet and enter the grand total in Item 6.**3.**
			**Record Count**
			Enter the total number of lines used on each page of the form you are recapping. For example, if there are 10 employees included on the form you are submitting, the record count should correspond. If an employee appears on an adjustment report for more than one year, count each line item, not each employee.**4.**
			**Compensation Totals**
			Enter the compensation totals from the bottom of the report form. In the 5th and 6th columns, check the box that corresponds to the type of compensation. If the type of compensation is sick pay or miscellaneous compensation, also check the box to indicate if this is a Tier 1 increase or decrease.**5.**
			**Record Totals**
			Enter the totals for each column.**6.**
			**Grand Totals**
			In the top right hand corner of the Recapitulation Sheet, you will see ‘Page __ of __'. If more than one page is needed to do your **recap**, fill in the Grand Totals on the last page of the report (i.e. Page 5 of 5).
        ‹ Chapter 01:  General Information about Types of Reporting Media | 
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                      Chapter 03: Filing Instructions for BA-3, Annual Report of Creditable Compensation ›To view and download PDF documents, you need the free Acrobat Reader. We recommend using the latest version. Viewers with visual disabilities can go to Adobe's Access Website for tools and information that will help make PDF files accessible.Get Adobe Acrobat Reader
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 Last updated: 07/27/2022